Tax and Land Information Website
Fuel Tax Exemption
Persons engaged in operations set out in the Gasoline Tax Act and Regulations are eligible to receive a Marked Gasoline and Marked Diesel Oil Permit. Persons involved in the following operations are eligible:
The following operations are also eligible for Marked Gasoline and Marked Diesel Oil Permits:
Rink(s) owned or operated by a municipality or non-profit organization
Plant(s) that produce fertilizer, lime or feed grains
Custom potato grading operations
Snowmobile trail grooming operations
Manufacturing or industrial operations (stationary equipment only)
Boating operations that provide water tours
Boats used for the piloting of ships
Equipment used in peat moss operations
The permit provides point of sale tax exemptions on gasoline and diesel oil, and refund of tax on gasoline.
Applicants for a Marked Fuel Permit have the option of either supplying a Declaration of Income for Marked Gasoline and/or Marked Diesel Oil Permits form or proof of income from the sale of industry relevant products, with their application a Marked Fuel Permit.
The prescribed issuance fee for the Marked Gasoline and Marked Diesel Oil Permits is $10.
This page is prepared for information purposes only, and should not be considered a substitute for the applicable statutes. Should there be any conflict between the contents of this page and the statutes, the statutes shall prevail.
- Application for Marked Gasoline and/or Marked Diesel Oil Permit for Aquaculturists
- Application for Marked Gasoline and/or Marked Diesel Oil Permit, and Bona Fide Farm Status for Farmers
- Application for Marked Gasoline and/or Marked Diesel Oil Permit for Fishers
- Appilcation for Marked Gasoline and/or Marked Diesel Oil Permit for Operations Other than Aquaculturists, Farmers or Fishers
- Application for Marked Gasoline and/or Marked Diesel Permit for Pleasure Craft Owners/Operators
- Declaration of Income for Marked Gasoline and/or Marked Diesel Oil Permits